Candidates' Weakness

Some of the observed weaknesses in the candidates’ scripts were:
-           Poor understanding of the rudiments of financial accounting and basic principles of bookkeeping;
            -           Inadequate preparation for the examination;
            -           Poorly use of English grammar and expressions in explaining points;
            -           Wrong placement of values and digits in computations;
-           Posting of entries without account headings and currency values.
Some of these were reflected in the questions testing the following topics:

1.       Accounting concepts;
2.       Suspense Account;
3.       Incomplete records and single entry;

            Share Capital Application and Allotment Accounts.

                                                                       

 

SUGGESTED REMEDIES

-          Candidates should be conversant with the significance and application of accounting concepts.
-           Emphasis should be placed on rudiments and bookkeeping aspects of the syllabus for teaching and learning Financial Accounting in schools.
-           Candidates should prepare very well by covering all aspects of the syllabus before writing the examination.
-           Teachers should make use of past question papers as a revision exercise and educate the candidates on what is required for each question.
-           Qualified teachers should be employed to teach the subject in schools.